9911796707
TMI Blog2025 (3) TMI 1021X X X X Extracts X X X X X X X X Extracts X X X X ..... we refrain to entertain this petition at this stage.
The petition is accordingly dismissed with no order as to costs. X X X X Extracts X X X X X X X X Extracts X X X X ..... receipts pertaining to the petitioners; (h) Direct the respondents to furnish the report of investigation before this Hon'ble Court during the pendency of this petition; (i) Direct the respondent to take appropriate action qua the compliance of S.31 of the Act by the promoter; (j) any other and further relief deemed just and proper be granted in the interest of justice; (k) to provide for the cost of this petition." 3. The brief facts of the case are as under:- 3.1 The petitioners have entered into an agreement to sell with Arvind Smart Space -1 (Promoter), having GST Registration No. 24AASFA0420C1Z4 for sale of a Villa namely Onyx 28A, Type IBIS, Sector-Onyx-IV (Villa), admeasuring 261.33 sq.mtrs. for a total considerati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5 It is also the case of the petitioners that a legal notices has been issued upon the promoter to provide the documents necessary for claiming the refund under Section 54 of the GST Act. The petitioners thereafter made various correspondence with the GST Department from December, 2022 onwards, raising the grievance for the amount collected by the promoter towards the GST which the promoter was not entitled to collect under the provisions of the GST Act. 3.6. The petitioners thereafter preferred an application under Section 54 of the GST Act before the Assistant Commissioner, Central GST, Division-VI, Ahmedabad for claim of the refund allegedly collected by the promoter. 3.7 The respondent No. 4 issued the deficiency memo as the petitione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 327 (Gujarat) on the portion of the land. It was therefore submitted that the petitioners are entitled to get refund under the provisions of the GST Act but the respondents are not adjudicating the refund application made by the petitioners. In response of Refund Application, the respondents have issued deficiency memo requiring the petitioners to supply the supporting documents which admittedly the petitioners are not having as the promoter had not provided the receipts and the invoices which are required to process the refund claim of the petitioners. It was further submitted that as per the settled legal position in case of Munjaal Manishbhai Bhatt (supra), the petitioners are entitled to refund more particularly when it is admitted by ..... X X X X Extracts X X X X X X X X Extracts X X X X
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